https://www.taxtmi.com/circulars?id=63239 For registered persons with aggregate turnover not exceeding two crore rupees, annual returns for FY 2017-18 and 2018-19 are optional and may be filed before the due date; composition taxpayers may file FORM GSTR-9A and other eligible registered persons may file FORM GSTR-9, but the common portal will not permit filing after the due date. If a taxpayer discovers short payment of tax or ineligible input tax credit, they may voluntarily pay the tax through FORM GST DRC-03. en-us Thu, 21 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63239 For registered persons with aggregate turnover not exceeding two crore rupees, annual returns for FY 2017-18 and 2018-19 are optional and may be filed before the due date; composition taxpayers may file FORM GSTR-9A and other eligible registered persons may file FORM GSTR-9, but the common portal will not permit filing after the due date. If a taxpayer discovers short payment of tax or ineligible input tax credit, they may voluntarily pay the tax through FORM GST DRC-03. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63239